CLA-2-64:OT:RR:NC:N2:247
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Mr. Kim:
In your letter dated January, 7, 2020, you requested a tariff classification ruling. Your sample was examined and will be returned.
The sample provided is identified as style INC-SILVANA as a woman’s, open toe/open heel, below the ankle, strap, wedge-heeled sandal. Singular metal pyramids, each attached by a single rivet, decorate the polyurethane (PU) rubber/plastics straps across the toes, vertically over the center of the vamp, and across the front of the ankle. The strap in front of the ankle, the straps on the sides of the foot, and the ankle strap with a buckle closure, are attached to a metal ring at the side of the foot. The pyramid decorations are considered loosely attached appurtenances (LAA) and not considered in the esau calculations. The metal buckle and the ring would be considered accessories and reinforcements and included in the external surface area of the upper (esau) calculations. However, it accounts for 10 percent or less of the esau. We would consider the esau over 90 percent rubber/plastics. The footbed is wrapped with PU. The wedge shaped midsole consists of a rubber/plastics base. It is wrapped with cork that is visible near the backof the foot and a jute band encircles the perimeter near the outer sole. The outer sole is made of rubber/plastics that is flocked with non-durable textile material. You have provided an F.O.B. value of $17.50 per pair.
In your letter, you consider classification of this style under 6402.99.4100, Harmonized Tariff Schedule of the United States (HTSUS) Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: footwear with open toes or open heels: having outer soles with textile materials having the greatest surface are in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter. As stated above, the accessories/reinforcemenets, which measure less than 10 percent, are included in the esau calculations. The LAAs would not be included. Therefore the shoe will be classified elsewhere.
The applicable subheading for style INC-SILVANA will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem.
With regard to the applicable rate of duty, the subject footwear is also provided for in subheading 9902.14.06, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics, other than tennis shoes, basketball shoes, gym shoes, training shoes and the like, such footwear for women (and other than work footwear), valued $15/pair or higher (provided for in subheading 6402.31.65). Subheading 9902.14.06, HTSUS, by virtue of legislative action, provides for a temporary reduction in the rate of duty for the subject footwear if it meets the prerequisites of this tariff provision. Accordingly, the footwear is entitled to beneficial treatment under HTSUS subheading 9902.14.06. The rate of duty is 5.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division